Certified Public Bookkeepers Act Article 28
In the event that a certified public bookkeeper is under any of the circumstances set forth in Article 26 of this Act, any interested party, the government authorities in charge of the businesses, or the relevant certified public bookkeepers association may refer the case, by listing the factual findings and producing evidence, to the competent authorities for disciplinary action.
中文原文 記帳士法第28條
記帳士有第二十六條情事時，利害關係人、業務事件主管機關或記帳士公會得列舉事實，提出證據，報請主管機關交付懲戒。